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    <title>2020 (12) TMI 58 - KERALA HIGH COURT</title>
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    <description>The Court dismissed the challenge against assessment orders passed under Section 74 of the CGST Act, clarifying that these orders superseded previous best judgment assessments. The petitioners were directed to pursue statutory appeals against the Section 74 orders, emphasizing their validity and authority over prior assessments. The Court highlighted that the earlier assessment orders were no longer relevant following the issuance of the Section 74 orders, advising the petitioners to address any concerns through the appropriate appeal process.</description>
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      <title>2020 (12) TMI 58 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=401259</link>
      <description>The Court dismissed the challenge against assessment orders passed under Section 74 of the CGST Act, clarifying that these orders superseded previous best judgment assessments. The petitioners were directed to pursue statutory appeals against the Section 74 orders, emphasizing their validity and authority over prior assessments. The Court highlighted that the earlier assessment orders were no longer relevant following the issuance of the Section 74 orders, advising the petitioners to address any concerns through the appropriate appeal process.</description>
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